I 

115TH CONGRESS 

1ST SESSION H. R. 605 

To facilitate nationwide availability of volunteer income tax assistance for 

low-income and underserved populations, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 23, 2017 

Mr. DANNY K. DAVIS of Illinois introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the 

Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such 

provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To facilitate nationwide availability of volunteer income tax 

assistance for low-income and underserved populations, 

and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Volunteer Income Tax 

5 Assistance (VITA) Act’’. 

6 SEC. 2. FINDINGS. 

7 Congress makes the following findings: 


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1 (1) Community Volunteer Income Tax Assist2 ance (VITA) programs offer tax preparation and re3 lated financial services, free of charge, to middle4 and low-income individuals and families. The major5 ity of individuals served by VITA programs have an6 nual household earnings below $54,000. 

7 (2) During the 2016 Federal income tax filing 

8 season, VITA programs filed more than 3.8 million 

9 Federal income tax returns. This included more than 

10 714,000 returns for the earned income tax credit 

11 (EITC), helping program recipients claim $1.1 bil12 lion in EITC on their Federal tax refunds. One in 

13 five taxpayers who were eligible to claim the EITC 

14 failed to do so. 

15 (3) VITA programs assist underserved tax16 payers, including low-wage workers, persons with 

17 disabilities, the elderly, Native Americans, rural pop18 ulations, and taxpayers with limited English pro19 ficiency. 

20 (4) In 2016, clients of VITA programs elec21 tronically filed their tax returns at a much higher 

22 rate (96.5 percent) than the general population 

23 (86.4 percent). 


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1 (5) Electronic returns cost the Internal Rev2 enue Service considerably less to process ($0.22 per 

3 return) than paper returns ($4.09 per return). 

4 (6) The high rate of electronic filing by VITA 

5 sites saves the Internal Revenue Service millions of 

6 dollars per year. 

7 (7) An Internal Revenue Service survey has 

8 shown that very low-income taxpayers are twice as 

9 likely as the general population to visit a Taxpayer 

10 Assistance Center and half as likely to use the Inter11 nal Revenue Service Web site. Volunteer tax prepa12 ration programs serve as an accessible and cost-ef13 fective alternative to other Internal Revenue Service 

14 channels. 

15 (8) Internal Revenue Service estimates from fis16 cal year 2005 found that the volunteer preparation 

17 program cost $12.01 per contact, while Taxpayer 

18 Assistance Centers and assisted toll-free calls aver19 aged $28.73 and $19.46 per contact, respectively. 

20 (9) The number of tax returns prepared by the 

21 VITA program increased 100 percent between the 

22 2014 (1.9 million) and 2016 (3.8 million) tax filing 

23 seasons. 

24 (10) During tax filing season 2016, 298 organi25 zations applied to the Internal Revenue Service seekVerDate Sep 11 2014 00:16 Jan 31, 2017 Jkt 069200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H605.IH H605

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1 ing more than $24.3 million in grant funding 

2 through the VITA program—more than double the 

3 available resources—and 210 organizations received 

4 grants at a median grant of approximately $40,000. 

5 SEC. 3. DEFINITIONS. 

6 As used in this Act: 

7 (1) QUALIFIED RETURN PREPARATION PRO8 GRAM.—The term ‘‘qualified return preparation pro9 gram’’ means any program— 

10 (A) which provides assistance to individ11 uals, not less than 90 percent of whom are low12 income taxpayers, in preparing and filing Fed13 eral income tax returns, including schedules re14 porting sole proprietorship or farm income, 

15 (B) which is administered by a qualified 

16 entity, 

17 (C) in which all of the volunteers who as18 sist in the preparation of Federal income tax 

19 returns meet the training requirements pre20 scribed by the Secretary, and 

21 (D) which uses a quality review process 

22 which reviews 100 percent of all returns. 

23 (2) QUALIFIED ENTITY.— 

24 (A) IN GENERAL.—The term ‘‘qualified en25 tity’’ means any entity which— 


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1 (i) is described in subparagraph (B), 

2 (ii) is in compliance with Federal tax 

3 filing and payment requirements, 

4 (iii) is not debarred or suspended 

5 from Federal contracts, grants, or coopera6 tive agreements, and 

7 (iv) agrees to provide documentation 

8 to substantiate any matching funds pro9 vided under the VITA grant program. 

10 (B) ENTITY DESCRIBED.—An entity is de11 scribed in this subparagraph if such entity is— 

12 (i) an institution of higher education 

13 which is described in section 102 (other 

14 than subsection (a)(1)(C) thereof) of the 

15 Higher Education Act of 1965 (20 U.S.C. 

16 1088), as in effect on the date of the en17 actment of this Act, and which has not 

18 been disqualified from participating in a 

19 program under title IV of the Higher Edu20 cation Act of 1965, 

21 (ii) an organization described in sec22 tion 501(c) of the Internal Revenue Code 

23 of 1986 and exempt from tax under sec24 tion 501(a) of such Code, 


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1 (iii) a State or local government agen2 cy, including— 

3 (I) a county or municipal govern4 ment agency, 

5 (II) an Indian tribe, as defined in 

6 section 4(13) of the Native American 

7 Housing Assistance and Self-Deter8 mination Act of 1996 (25 U.S.C. 

9 4103(13)), including any tribally des10 ignated housing entity (as defined in 

11 section 4(22) of such Act (25 U.S.C. 

12 4103(22))), tribal subsidiary, subdivi13 sion, or other wholly owned tribal en14 tity, and 

15 (III) a State government agency, 

16 but only if no other entity described in 

17 this subparagraph is available to as18 sist the targeted population or com19 munity, 

20 (iv) a local, State, regional, or na21 tional coalition (with one lead organization 

22 which meets the eligibility requirements of 

23 clause (i), (ii), or (iii) acting as the appli24 cant organization), or 


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1 (v) a Cooperative Extension Service 

2 office, but only if no other entity described 

3 in this subparagraph is available to assist 

4 the targeted population or community. 

5 (3) LOW-INCOME TAXPAYERS.—The term ‘‘low6 income taxpayer’’ means a taxpayer who has an in7 come which does not exceed 250 percent of the pov8 erty level, as determined in accordance with criteria 

9 established by the Director of the Office of Manage10 ment and Budget. 

11 (4) UNDERSERVED POPULATION.—The term 

12 ‘‘underserved population’’ includes populations of 

13 persons with disabilities, persons with limited 

14 English proficiency, Native Americans, individuals 

15 living in rural areas, and the elderly. 

16 (5) LEAD NATIONAL ORGANIZATION.—The term 

17 ‘‘lead national organization’’ means an organization 

18 described in section 501(c) of the Internal Revenue 

19 Code of 1986 and exempt from tax under section 

20 501(a) of such Code which has demonstrated, to the 

21 satisfaction of the Secretary— 

22 (A) capacity in a minimum of 15 States, 

23 territories, or tribal areas, 


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1 (B) expertise in the provision of tax prepa2 ration services to low-income taxpayers and un3 derserved populations, 

4 (C) an ability to train program leadership 

5 and staff, 

6 (D) capacity to disseminate information 

7 throughout the United States, and 

8 (E) capacity to— 

9 (i) maintain a Web site through which 

10 information is disseminated in an easily ac11 cessible manner, and 

12 (ii) provide technical assistance and 

13 training through Web-based technologies. 

14 (6) SECRETARY.—The term ‘‘Secretary’’ means 

15 the Secretary of the Treasury or the Secretary’s del16 egate. 

17 SEC. 4. GRANTS TO FACILITATE NATIONWIDE AVAIL18 ABILITY OF VOLUNTEER INCOME TAX ASSIST19 ANCE FOR LOW-INCOME AND UNDERSERVED 

20 POPULATIONS. 

21 (a) IN GENERAL.—The Secretary, through the Inter22 nal Revenue Service, shall establish a Community Volun23 teer Income Tax Assistance Matching Grant Program 

24 (hereinafter in this section referred to as the ‘‘VITA grant 

25 program’’). Except as otherwise provided in this section, 


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1 the VITA grant program shall be administered in the 

2 same manner as the Community Volunteer Income Tax 

3 Assistance matching grants demonstration program estab4 lished under title I of division D of the Consolidated Ap5 propriations Act, 2008. 

6 (b) MATCHING GRANTS.— 

7 (1) IN GENERAL.—The Secretary shall make 

8 available grants under the VITA grant program to 

9 provide matching funds for the development, expan10 sion, or continuation of qualified return preparation 

11 programs assisting low-income taxpayers and mem12 bers of underserved populations. 

13 (2) APPLICATION.—In order to be eligible for a 

14 grant under this section, a qualified return prepara15 tion program shall submit an application to the Sec16 retary at such time, in such manner, and containing 

17 such information as the Secretary may reasonably 

18 require for each fiscal year. 

19 (3) PRIORITY.—In awarding grants under this 

20 section, the Secretary shall give priority to applica21 tions— 

22 (A) demonstrating assistance to low-in23 come taxpayers, with emphasis on outreach to 

24 and services for persons with an income at or 

25 below 250 percent of the Federal poverty level, 


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1 as determined in accordance with criteria estab2 lished by the Director of the Office of Manage3 ment and Budget, 

4 (B) demonstrating taxpayer outreach and 

5 education around available income supports and 

6 refundable credits such as the earned income 

7 tax credit under section 32 of the Internal Rev8 enue Code of 1986, and 

9 (C) demonstrating specific outreach and 

10 focus on one or more underserved populations. 

11 (4) USE OF FUNDS.—Qualified return prepara12 tion programs receiving a grant under this section 

13 may use the grant for— 

14 (A) ordinary and necessary costs associ15 ated with program operation in accordance with 

16 Cost Principles Circulars as set forth by the Of17 fice of Management and Budget, 

18 (B) outreach and educational activities re19 lating to eligibility and availability of income 

20 supports available through the Internal Revenue 

21 Code of 1986, such as the earned income tax 

22 credit, and 

23 (C) services related to financial education 

24 and capability, asset development, and the esVerDate Sep 11 2014 00:16 Jan 31, 2017 Jkt 069200 PO 00000 Frm 00010 Fmt 6652 Sfmt 6201 E:\BILLS\H605.IH H605

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1 tablishment of savings accounts in connection 

2 with tax return preparation. 

3 (5) DURATION OF GRANTS.— 

4 (A) IN GENERAL.—Except as provided in 

5 subparagraph (B), a grant awarded under this 

6 section shall be for a period of 1 year and shall 

7 not be renewed other than through an applica8 tion under paragraph (2). 

9 (B) EXTENDED GRANTS.—The Secretary 

10 may award a grant under this section for a pe11 riod of not more than 3 years to any qualified 

12 return preparation program which— 

13 (i) received a grant under this section 

14 for the preceding year, and 

15 (ii) received a score of 90 percent or 

16 better on a technical evaluation. 

17 (c) PROMOTION AND REFERRAL.— 

18 (1) PROMOTION.—The Secretary shall promote 

19 the benefits of, and encourage the use of, tax prepa20 ration through the Volunteer Income Tax Assistance 

21 program through the use of mass communications, 

22 referrals, and other means. 

23 (2) INTERNAL REVENUE SERVICE REFER24 RALS.—The Secretary may refer taxpayers to qualiVerDate Sep 11 2014 00:16 Jan 31, 2017 Jkt 069200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\H605.IH H605

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1 fied return preparation programs receiving funding 

2 under this section. 

3 (3) VITA GRANTEE REFERRAL.—Qualified re4 turn preparation programs receiving a grant under 

5 this section are encouraged to refer, as appropriate, 

6 to local or regional Low Income Tax Clinics individ7 uals who are eligible to receive services at such clin8 ics. 

9 (d) AUTHORIZATION OF APPROPRIATIONS.— 

10 (1) IN GENERAL.—For each of fiscal years 

11 2017, 2018, 2019, 2020, and 2021, there are au12 thorized to be appropriated $30,000,000 to carry 

13 out the purposes of this section. 

14 (2) RESERVATION.—From the funds appro15 priated under paragraph (1) for any fiscal year, the 

16 Secretary shall reserve not more than 3 percent for 

17 administration of the program. 

18 (3) AVAILABILITY.—Amounts appropriated pur19 suant to the authority of paragraph (1) shall remain 

20 available without fiscal year limitation until ex21 pended. 


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1 SEC. 5. NATIONAL CENTER TO PROMOTE QUALITY, EXCEL2 LENCE, AND EVALUATION IN VOLUNTEER IN3 COME TAX ASSISTANCE. 

4 (a) NATIONAL CENTER TO PROMOTE QUALITY, EX5 CELLENCE, AND EVALUATION IN VOLUNTEER INCOME

6 TAX ASSISTANCE.— 

7 (1) ESTABLISHMENT.—There is hereby estab8 lished the National Center to Promote Quality, Ex9 cellence, and Evaluation in Volunteer Income Tax 

10 Assistance (hereinafter in this section referred to as 

11 the ‘‘Center’’). 

12 (2) PURPOSE.—The Center shall— 

13 (A) promote the adoption of a universally 

14 accessible volunteer training platform for the 

15 preparation of Federal income tax returns, 

16 (B) provide capacity-building technical as17 sistance to qualified return preparation pro18 gram managers, 

19 (C) identify and disseminate best practices 

20 related to tax site management emerging from 

21 States, community-based organizations, non22 profit providers, and local government entities, 

23 (D) support outreach and marketing ef24 forts to encourage the use of qualified return 

25 preparation programs receiving funding under 

26 section 4, and 


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1 (E) provide evaluation of programs and ac2 tivities funded under this Act, including— 

3 (i) identification, both in aggregate 

4 and disaggregate, of gaps in services for 

5 low-income taxpayers and underserved pop6 ulations, and 

7 (ii) independent evaluation of progress 

8 toward program objectives, as defined by 

9 the Secretary. 

10 (3) ADMINISTRATION.— 

11 (A) IN GENERAL.—The Secretary shall— 

12 (i) designate, through a competitive 

13 process, one qualified entity to be the lead 

14 national organization, and 

15 (ii) provide an annual grant to the 

16 lead national organization designated 

17 under clause (i). 

18 (B) DUTIES OF LEAD NATIONAL ORGANI19 ZATION.—The lead national organization shall 

20 use funds provided through the grant in sub21 paragraph (A)(ii) to— 

22 (i) carry out the purposes of the Cen23 ter, and 

24 (ii) make subgrants as provided in 

25 subsection (b). 


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1 (b) SUBGRANTS.— 

2 (1) IN GENERAL.—The lead national organiza3 tion shall make available subgrants to eligible orga4 nizations to facilitate specialized technical assistance 

5 in reaching one or more underserved populations. 

6 (2) ELIGIBLE ORGANIZATION.—For purposes of 

7 this subsection, the term ‘‘eligible organization’’ 

8 means any organization which— 

9 (A) is described in section 501(c) of the 

10 Internal Revenue Code of 1986 and exempt 

11 from tax under section 501(a) of such Code, 

12 (B) has, to the satisfaction of the lead na13 tional organization, demonstrated expertise and 

14 evidenced-based practices in specialized out15 reach to, and service of, one or more under16 served populations, and 

17 (C) has, to the satisfaction of the lead na18 tional organization, demonstrated expertise in 

19 the provision of specialized technical assistance 

20 relating to qualified return preparation pro21 grams for one or more targeted underserved 

22 populations. 

23 (3) APPLICATION.—In order to be eligible for a 

24 subgrant under this subsection, an eligible organiza25 tion shall submit an application to the lead national 


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1 organization at such time, in such manner, and con2 taining such information as the lead national organi3 zation may reasonably require for each fiscal year. 

4 (4) USE OF FUNDS.—An eligible organization 

5 which receives a subgrant under this subsection shall 

6 assist the Center by— 

7 (A) providing technical assistance to quali8 fied return preparation programs with targeted 

9 outreach and assistance to one or more under10 served populations, and 

11 (B) including strategies for the provision 

12 of technical assistance targeting individuals and 

13 families with annual household earnings at or 

14 below 250 percent of the poverty line within the 

15 underserved populations served by the subgrant. 

16 (5) SUBGRANT AMOUNT.— 

17 (A) IN GENERAL.—Each year, the lead na18 tional organization shall make available sub19 grants which, in the aggregate, do not exceed 

20 40 percent of the grant received under sub21 section (a). 

22 (B) UNDERSERVED POPULATIONS.—Of the 

23 amount of subgrants provided under subpara24 graph (A)— 


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1 (i) not less than 25 percent shall be 

2 dedicated to specialized technical assist3 ance in serving taxpayers with disabilities, 

4 (ii) not less than 25 percent shall be 

5 dedicated to specialized technical assist6 ance in serving limited English speaking 

7 taxpayers, and 

8 (iii) not less than 25 percent shall be 

9 dedicated to specialized technical assist10 ance in serving Native American taxpayers. 

11 (6) DURATION OF SUBGRANTS.—A subgrant 

12 awarded under this subsection shall be for a period 

13 of 1 year and shall not be renewed other than 

14 through an application under paragraph (3). 

15 (c) AUTHORIZATION OF APPROPRIATIONS.— 

16 (1) IN GENERAL.—For each of fiscal years 

17 2017, 2018, 2019, 2020, and 2021, there are au18 thorized to be appropriated $5,000,000 to carry out 

19 the purposes of this section. 

20 (2) AVAILABILITY.—Amounts appropriated pur21 suant to the authority of paragraph (1) shall remain 

22 available without fiscal year limitation until ex23 pended. 


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1 SEC. 6. NATIONAL SERVICE PROGRAMS TO PROVIDE TAX 

2 PREPARATION ASSISTANCE. 

3 (a) VISTA.—Section 103(a) of the Domestic Volun4 teer Service Act of 1973 (42 U.S.C. 4953(a)) is amend5 ed— 

6 (1) in paragraph (12), by striking ‘‘and’’ at the 

7 end; 

8 (2) in paragraph (13), by striking the period 

9 and inserting ‘‘; and’’; and 

10 (3) by adding at the end the following: 

11 ‘‘(14) in connection with tax preparation assist12 ance programs for low-income and older individuals 

13 and families, particularly Volunteer Income Tax As14 sistance and Tax Counseling for the Elderly pro15 grams.’’. 

16 (b) NATIONAL SERVICE SENIOR CORPS.—Section 

17 225(b) of the Domestic Volunteer Service Act of 1973 (42 

18 U.S.C. 5025(b)) is amended by adding at the end the fol19 lowing: 

20 ‘‘(17) Programs that promote financial literacy 

21 and financial empowerment, such as through pro22 viding tax preparation assistance to low-income or 

23 elderly individuals.’’. 

24 (c) AMERICORPS.—Section 122(a)(5)(B) of the Na25 tional and Community Service Act of 1990 (42 U.S.C. 

26 12572(a)(5)(B)) is amended— 


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1 (1) in clause (x), by striking ‘‘and’’ at the end; 

2 (2) by redesignating clause (xi) as clause (xii); 

3 and 

4 (3) by inserting after clause (x) the following: 

5 ‘‘(xi) carrying out tax preparation as6 sistance programs for low-income and older 

7 individuals and families, particularly Vol8 unteer Income Tax Assistance and Tax 

9 Counseling for the Elderly programs; and’’. 

10 (d) NATIONAL CIVILIAN COMMUNITY CORPS.—Sec11 tion 157(a)(1) of the National and Community Service Act 

12 of 1990 (42 U.S.C. 12617(a)(1)) is amended by striking 

13 ‘‘urban and rural development’’ and inserting ‘‘rural and 

14 urban development, including improving financial capabili15 ties of urban residents through tax assistance programs’’. 

16 (e) SOCIAL INNOVATION FUNDS PILOT PROGRAM.— 

17 Section 198K(f)(3) of the National and Community Serv18 ice Act of 1990 (42 U.S.C. 12653k(f)(3)) is amended— 

19 (1) in subparagraph (G), by striking ‘‘or’’ at 

20 the end; 

21 (2) in subparagraph (H), by adding ‘‘or’’ at the 

22 end; and 

23 (3) by adding at the end the following: 

24 ‘‘(I) financial literacy for low-income and 

25 older individuals and families, particularly 


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1 through assisting low-income and older individ2 uals and families with tax preparation;’’. 

3 (f) NOTIFICATION FROM THE INTERNAL REVENUE

4 SERVICE.— 

5 (1) IN GENERAL.—The Secretary of the Treas6 ury, acting through the Commissioner of Internal 

7 Revenue, shall provide notification to any eligible or8 ganization (as defined in paragraph (3)), at such 

9 time and in such manner as is determined appro10 priate by the Secretary, that such organization may 

11 be eligible for additional assistance through pro12 grams which are administered by the Corporation 

13 for National and Community Service, including— 

14 (A) the National Service Trust program 

15 under subtitle C of title I of the National and 

16 Community Service Act of 1990 (42 U.S.C. 

17 12571 et seq.); 

18 (B) the National Civilian Community 

19 Corps Program under subtitle E of title I of the 

20 National and Community Service Act of 1990 

21 (42 U.S.C. 12611 et seq.); 

22 (C) the Volunteers in Service to America 

23 program under part A of title I of the Domestic 

24 Volunteer Service Act of 1973 (42 U.S.C. 4951 

25 et seq.); 


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1 (D) the Social Innovation Funds grant 

2 program under part III of subtitle H of title I 

3 of the National and Community Service Act of 

4 1990 (42 U.S.C. 12653k); 

5 (E) the Volunteer Generation Fund pro6 gram under section 198P of the National and 

7 Community Service Act of 1990 (42 U.S.C. 

8 12653p); and 

9 (F) the National Senior Service Corps pro10 grams, including the Retired and Senior Volun11 teer Program, under title II of the Domestic 

12 Volunteer Service Act of 1973 (42 U.S.C. 5000 

13 et seq.). 

14 (2) NOTIFICATION.—The notification described 

15 in paragraph (1) shall provide resources for eligible 

16 organizations to apply to programs described in such 

17 paragraph and direct such organizations to materials 

18 available on the public website of the Corporation 

19 for National and Community Service. The Chief Ex20 ecutive Officer of the Corporation for National and 

21 Community Service (or the Chief Executive Officer’s 

22 designee) shall prepare those resources and mate23 rials. 

24 (3) ELIGIBLE ORGANIZATION.—The term ‘‘eligi25 ble organization’’ means— 


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1 (A) a qualified entity which administers a 

2 qualified return preparation program that re3 ceives or has received a grant from the Com4 missioner of Internal Revenue; or 

5 (B) an organization which enters into or 

6 has entered into an agreement with the Sec7 retary of the Treasury under section 163 of the 

8 Revenue Act of 1978 (26 U.S.C. 7804 note) to 

9 provide tax counseling assistance for elderly in10 dividuals in the preparation of their Federal in11 come tax returns. 

12 (g) MATCHING FUNDS REQUIREMENTS.—Section 

13 121(e)(2) of the National and Community Service Act of 

14 1990 (42 U.S.C. 12571(e)(2)) is amended by striking 

15 ‘‘laws)’’ and inserting ‘‘laws, but including funds made 

16 available under the Community Volunteer Income Tax As17 sistance Matching Grant Program established under sec18 tion 4 of the Volunteer Income Tax Assistance (VITA) 

19 Act.’’. 

Æ 


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